Advanced Search Results

Commissioner of Customs (Air), Chennai Vs. P. Sinnasamy and Another

Court : Chennai

Subject : Land Acquisition

or any other law for the time being, has to be examined with the other provisions in the Customs Act, 1962. Section 2(39) of the Act, defines Smuggling in relation to any goods, which means, any act or omission which … in contravention of the provisions of this Act or any other law for the time being in force. 43. Chapter XIII deals with searches, seizure and arrest. Section 110 of the Act, deals with seizure of goods,

Noor Aga Vs. State of Punjab and anr.

Court : Supreme Court of India

Subject : NarcoticsConstitution

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 2, 8, 9, 22, 23, 25, 35, 37, 37(1), 39, 42, 43, 50, 51, 52, 52A, 52A(1), 52A(2), 52A(4), 53, 53(1), 53(2), 53A and 54; Customs Act, 1962 - Sections 108, 108(4), 100(1B), 110, 110(1), 110(1A), 110(1B), 111, 123, 135, 138B, 138B(1), 180 and 184 ; Evidence Act - Sections 25, 113A, 113B and 114; Indian Penal Code (IPC) - Sections 26, 193 and 228; Human Rights Act, 1998 - Sections 3; Misuse of Drugs Act, 1971 - Sections 28, 28(2) and 28(3) ; Misuse of Drugs Act, 1975 - Sections 6(6); Dangerous Drugs Act, 1986; Negotiable Instruments Act, 1881 - Sections 118 and 139; Foreign Exchange Regulation Act, 1973 - Sections 18(2) and 18(3); Prevention of Corruption Act; Terrorist and Disruptive Activities (Prevention) Act, 1987; Road

Reported in : 2008(56)BLJR2254; 2008AIRSCW5964; 2008(4)LH(SC)2896

at Raja Sansi Airport at about 6 p.m. on 1.08.1997. He presented himself before the authorities under the Customs Act, 1962 (for short 'the Customs Act') for customs clearance. He was carrying a carton with him said to be … arrest any person whom he has reason to believe to have committed an offence punishable under the Act.38. Section 43, however, empowers an officer of any department mentioned in Section 42 to detain and search any person who

The Collector of Customs Vs. Mehta Paint Works and anr.

Court : Chennai

Subject : Customs

Acts : Customs Act, 1962 - Sections 17(3), 17(4), 45(1), 51, 56 and 144; Drugs Act; Madras Port Trust Act, 1905 - Sections 42, 43 and 43-A

Reported in : AIR1977Mad61; (1977)1MLJ15

the first respondent to obtain the clearance of the goods at a concessional rate.3. Section 45(1) of the Customs Act, 1962 provides that all imported goods unloaded in a customs area shall remain in the custody of such person … also enables the levy of service charges on wharfage, storage or demurrage of goods on any such place. Section 43 enables the Board to frame a scale of rates on payment of which and a statement of conditions

Chandru Kunthur Raghuvegowda Vs. State By Inspector of Customs CIU, Be ...

Court : Karnataka

Subject : Land Acquisition

Narcotic Drugs and Psychotropic Substances Act, 1985 42, Section 38, Section 67, Section 35, Section 9(a), Section 25a, Section 43 read with Section 135, Section 104 of the Act, 1962 - Customs Act, 1962 - Section 135, Section … of Narcotic Drugs and Psychotropic Substances Act, 1985 ('NDPS Act' for short) read with Sections 135, 104 of Customs Act, 1962. 2. Heard Shri Hashmath Pasha, learned Counsel for the petitioner and Smt M.C.Nagashree, learned Special Counsel for the

Commissioner of Customs (import) Vs. S.C. Gupta

Court : Mumbai

Subject : Customs

Acts : Customs Act, 1962 - Sections 28(1), 143A, 124, 129A(4), 129B, 129D, 129D(4), 130A, 130A(1) and 180; Central Excise Act, 1944 - Sections 35C, 35H and 35H(1); Income Tax Act, 1961 - Sections 256, 256(1) and 256(2); Wealth Tax Act, 1957 - Sections 27, 27(2) and 27(3); Bombay Sales Tax Act - Sections 39, 43, 43(1) and 61; Limitation Act, 1963 - Sections 5 and 29; Limitation Act, 1908; Limitation Act, 1965 - Sections 4 to 24 and 29(2); Haryana General Sales Tax Act; Rent Act; Sales Tax Act; Special Courts (Trial of offences relating to transactions in securities) Act, 1992 - Sections 3(2), 4(2), 10(3) and 13

Reported in : 2007(207)ELT377(Bom)

in Nepal which were found to be fake transactions. Therefore, notices were issued under Section 124 of the Customs Act, 1962 read with proviso of Section 28(1) and Section 143-A thereof for determining payment of customs duty. The show … excess tax, penalty, interest or sum forfeited paid shall be refunded in accordance with the provisions of Section 43.13. Having noted these relevant provisions the question comes up as to whether by any implication, it can be

Commissioner of Customs (General), New Delhi Vs. Gujarat Perstorp Elec ...

Court : Supreme Court of India

Subject : Customs

Acts : Companies Act, 1956; Customs Act, 1962 - Sections 25(1), 28(1), 111 and 112; Customs Tariff Act, 1975 - Sections 2; Income Tax Act, 1961 - Sections 32, 43 and 43(3); Central Excise Tariff Act, 1985; Interpretation Rules, 1988

Reported in : 2005(101)ECC577; 2005(186)ELT532(SC); JT2005(7)SC490; (2005)7SCC118

amount be paid forthwith.c) I hold that the goods are liable to confiscation under Section 111 of the Customs Act, 1962. However, since the goods are not available, I refrain from ordering confiscation.d) I impose under Section 112 of … of business of the assessee could be said to be 'books' within the meaning of Sub-section (3) of Section 43 of the Income Tax Act, 1961 and hence, 'plant' as defined in the said sub-section and whether the

Shabnam Arora vs.union of India & Ors

Court : Delhi

Subject : Land Acquisition

The consignment was described as „bullion‟. 2.2. The statement of Sartaj was recorded under Section 108 of the Customs Act, 1962 on 02-03.09.2016, wherein he stated that he was working as a driver for M/s Rara Brothers for a … the detention order dated 10.10.2016 has been passed are as under: W.P. (C rl) 643/2017 Page 1 of 43 2.1. Based upon specific intelligence, the Delhi Zonal Unit („DZU‟) of the Directorate of Revenue Intelligence („DRI‟) seized

Oswal Spinning and Weaving Mills Ltd. Vs. Collector of Customs and anr ...

Court : Supreme Court of India

Subject : Customs

Acts : Customs Act, 1962 - Sections 45, 111, 125(1), 126, 130E and 141; Major Port Trusts Act, 1963 - Sections 42 and 43

Reported in : 1988(17)ECC74; 1988(35)ELT244(SC); JT1988(2)SC135; 1988(1)SCALE762; (1988)3SCC310; [1988]3SCR601; 1988(2)LC98(SC)

Costs to be in the discretion of the Tribunal.B.C. Ray, J.1. This appeal under Section 130-E of the Customs Act, 1962 is against the judgment and order No.434/84-D dated 31 st July, 1984 of the Customs Excise and Gold … of trustees and that the Board issued any receipt for that as required under Section 42 read with Section 43 of the said Act. Therefore, under no circumstances can the Board of Trustees be held responsible for the

Husen Bhenu Malad Vs. State of Gujarat

Court : Gujarat

Subject : Criminal

Acts : Narcotic Drugs and Psychotropic Substances Act, 1985 - Sections 20, 23, 29, 30, 36A, 36B, 41(2), 42, 42(1), 42(2), 43, 52, 52(3), 53, 55, 56, 57 and 67; Foreigners Act, 1946; Indian Passport Regulations Act; Customs Act, 1962 - Sections 108; Constitution of India - Article 20(3); Code of Criminal Procedure (CrPC) , 1973 - Sections 164, 313 and 374(2); Evidence Act - Sections 24 and 25

Reported in : 2003CriLJ5070; (2003)4GLR916

BSF personnel as Section 42 of the NDPS Act is applicable and on the facts of the case Section 43 cannot be made applicable.(xiii) BSF personnel have no right to entrust the muddamal to the Customs Department.(xiv) Doubt … was given the custody of the accused on 7.8.1994. Statements of the accused under Section 108 of the Customs Act and under Section 67 of the NDPS Act were recorded on the same day. Second statement of A-1 … evasion of Customs Duty which ought to be under the Customs Act, 1962.(vii) The complainant is only a hearsay witness to the alleged incident.(viii) The

Francis Castellino and Essar Shipping Limited Vs. R.C. Coastal Exports ...

Court : Mumbai

Subject : Property

Acts : Indian Partnership Act, 1932; Transfer of Property Act - Sections 5, 105 and 122; Transfer of Property (Amendmend) Act, 1929; Customs Act, 1962 - Sections 112; Property Act, 1925 - Sections 72(4), 73(3) and 82(1); Indian Contract Act - Sections 10; Companies Act - Sections 159 to 163; Code of Civil Procedure (CPC) - Order 21, Rules 43 and 54 - Order 30, Rule 10

Reported in : 2008(6)ALLMR120; 2008(5)BomCR519; (2008)110BOMLR2863

as the proprietor is not sustainable as it would amount to double penalty under Section 112 of the Customs Act, 1962. This is upon an observation that there is a total identity on interest of the unit and of … Respondent in the goodwill of the business together with the tenancy rights therein attached under Order 21 Rules 43 and 54 of the Code of Civil Procedure. The office premises is situate at Plot No. 606, Garden